Held that the assessee has returned its income as per the new regime specified in terms of S. 115BAC and is disputing the assessment framed under the old regime determining the taxes at higher rates, the case falls under cl. (d) of s. 253(6), and the assessee was required to pay filing fees of only Rs. 500; hence, there is no defect of alleged short payment of filing fee. The delay of 71 days in filing an appeal was condoned.\u00a0 (AY. 2023-24)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 253: Appellate Tribunal-Appeals-Filing fee-Old regime or new regime]-No variation on quantification on assessed income-In terms of provisions of S 253(6), Clause (d) is applicable: filing fees only Rs 500; no defect in filing fees]-Delay of 71 days in filing an appeal was condoned. [S.115BC, 253(6)(d), 254(1)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61913","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g6B","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61913","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61913"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61913\/revisions"}],"predecessor-version":[{"id":61914,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61913\/revisions\/61914"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61913"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61913"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}